Business rules in Egypt included in your program
Bawabetna summaries of official publications, each linked to its source. The official text prevails.
Probation period
The probation period is set in the employment contract and may not exceed three months; a worker may not be placed on probation more than once with the same employer.
Reference: Labor Law issued by Law No. 14 of 2025 (Official Gazette, 3 May 2025), Article 90.
Official source
Working hours and rest
Actual work may not exceed eight hours a day or forty-eight hours a week, excluding meal and rest breaks. Working hours include one or more meal/rest breaks totalling at least one hour, so that no one works more than five consecutive hours. The span from start to end of work may not exceed ten hours a day (with exceptions set by the minister). Every worker has paid weekly rest of at least 24 full hours after at most six consecutive working days.
Reference: Labor Law issued by Law No. 14 of 2025 (Official Gazette, 3 May 2025), Articles 117 to 120.
Official source
Annual and casual leave
Paid annual leave, excluding public holidays and weekly rest: 15 days in the first year, 21 days from the second year, 30 days after ten full years with one or more employers or for workers over fifty, and 45 days for persons with disabilities and persons of short stature. With less than a year of service it is pro rata, provided at least six months were served. Seven days are added for hazardous or unhealthy work or remote areas. The employer sets the dates; the worker may not waive the leave.
Casual leave: up to seven days a year, at most two days at a time, deducted from annual leave. A worker whose child is born has a paid day off on the day of birth, not deducted from leave, up to three times during service.
Reference: Labor Law issued by Law No. 14 of 2025 (Official Gazette, 3 May 2025), Articles 124, 125 and 128.
Official source
Public holidays and Hajj leave
The worker has paid leave on the holidays, feasts and occasions set by ministerial decision. If work requires him to work on such a day he receives, in addition to that day's wage, twice that wage, or another day off instead at his written request.
A worker with five consecutive years with the employer has one month's paid leave, once during service, to perform Hajj or visit Jerusalem.
Reference: Labor Law issued by Law No. 14 of 2025 (Official Gazette, 3 May 2025), Articles 129 and 130.
Official source
Sick leave
A worker whose illness or injury is proven has sick leave set by the competent medical authority, with wage compensation under the Social Insurance and Pensions Law. In industrial establishments under the industrial licensing law: for every three years of service, three months on full pay, then six months at 85% of the wage, then three months at 75%, if the medical authority considers recovery likely. The worker may add accrued annual leave, or ask to convert sick leave into annual leave if the balance allows.
Reference: Labor Law issued by Law No. 14 of 2025 (Official Gazette, 3 May 2025), Article 131.
Official source
Maternity leave and protection
A female worker has paid maternity leave of four months covering the periods before and after delivery, with at least forty-five days after delivery, on a medical certificate stating the expected date; it is due at most three times during her service. Social insurance compensation is deducted from the wage the employer pays. A pregnant worker's daily hours are reduced by at least one hour from the sixth month, and she may not be required to work overtime during pregnancy and until six months after delivery. After the leave she may return to her job.
Reference: Labor Law issued by Law No. 14 of 2025 (Official Gazette, 3 May 2025), Articles 54 and 55.
Official source
VAT: rates and registration threshold
The general VAT rate on goods and services is 14%; machinery and equipment used to produce goods or provide services are taxed at 5% (except buses and passenger cars).
Registration: anyone whose total sales of taxable and exempt goods and services reached or exceeded EGP 500,000 in the previous twelve months must apply to the Egyptian Tax Authority for registration within thirty days of reaching the threshold.
Reference: VAT Law No. 67 of 2016, Articles 3 and 16, as published in the Egyptian Tax Authority's guide.
Official source
2026 VAT amendments (approved by the House of Representatives)
On 6 July 2026 the Egyptian Tax Authority announced that the House of Representatives approved amendments to Law 67/2016, including:
- Medical devices and devices used for medical purposes taxed at 5%, like machinery and equipment, instead of the general rate.
- Suspension of the tax on machinery, equipment and medical devices used in industrial production extended to four years instead of two, with exemption when actually used in production.
- Credit balance refunded after more than four consecutive tax periods instead of six, and after three months for projects under Law 6 of 2025.
- Exemption of inputs for manufacturing dialysis devices and for prosthetic devices.
Note: the announcement reports parliamentary approval; check publication in the Official Gazette and the effective date before applying.
Official source